Plan how you and your partner split 50 weeks of leave and 37 weeks of Shared Parental Pay (ShPP) at £184.03/week for 2025/26.
After the mother's compulsory 2-week maternity leave, up to 50 weeks of leave and 37 weeks of pay can be shared.
Shared Parental Leave (SPL) was introduced in the UK in 2015 to give families more flexibility in how they share childcare responsibilities during a child's first year. It is one of the most progressive parental leave policies in the world, though it remains underused — only around 3–4% of eligible couples take advantage of it.
The fundamental principle of SPL is simple: the mother or primary adopter can choose to end their maternity leave early and convert the remaining entitlement into Shared Parental Leave. This leave can then be split between both parents in the way that works best for their family.
In total, there are 52 weeks of leave associated with the birth of a child. Of these:
Both parents can take SPL at the same time, or they can alternate — for example, the mother returns to work while the partner takes their block of SPL.
Both parents must individually meet eligibility conditions for SPL. The rules are separate for each parent, though they are interconnected.
If the partner is self-employed, they cannot claim ShPP from an employer. However, if the mother is self-employed and receiving Maternity Allowance, the partner may still be able to take SPL from their employer and claim ShPP. The rules are complex in this scenario and it is advisable to consult GOV.UK or ACAS.
Shared Parental Pay (ShPP) is the statutory pay received during paid weeks of SPL. The rate for 2025/26 is:
This means that if either parent earns less than approximately £204 per week, their ShPP will be 90% of their earnings rather than the flat rate. For most employees earning above this threshold, ShPP will be £184.03 per week.
ShPP is paid by the parent's employer, not by HMRC directly. Employers are entitled to recover 92% of ShPP payments from HMRC (small employers can recover 103%).
Some employers offer enhanced ShPP as part of their benefits package — for example, offering full pay for the first few weeks of SPL. Always check your employer's parental leave policy for details.
Taking SPL in a single unbroken block is a statutory right. Your employer cannot refuse a request for continuous SPL as long as you are eligible and have given the correct notice. For example, taking 12 weeks of SPL all at once is a continuous block.
Discontinuous (non-continuous or fragmented) SPL involves taking SPL in separate blocks, with periods of work in between. For example, taking 4 weeks off, returning to work for 6 weeks, then taking another 4 weeks off. Employers can refuse discontinuous SPL — they have the right to require you to take the total leave as a single continuous block instead.
However, many employers are willing to agree to discontinuous arrangements, especially where they already offer flexible working. It is worth having a conversation with your employer early in your pregnancy about your preferred arrangements.
Similar to KIT days for maternity leave, parents on SPL have access to 20 SPLIT (Shared Parental Leave In Touch) days each. These allow you to work during SPL without ending your leave period. SPLIT days do not affect your ShPP entitlement. The 20 days are in addition to the 10 KIT days available during the initial maternity leave period.
The notification process for SPL involves several steps and has specific legal requirements. Planning ahead is essential.
The mother must formally notify their employer in writing that they are ending (curtailing) their maternity leave. This notice is binding unless the partner's employment ends, in which case it can be revoked.
Each period of SPL requires a written notice to the employer at least 8 weeks before it starts. The notice must include the start and end date of the SPL period requested. You can submit a maximum of 3 notices per parent.
Your employer is entitled to request evidence including: name and address of your partner's employer, your partner's confirmation of their eligibility, and a copy of the child's birth certificate (within 14 days of the request).
SPL offers a range of significant benefits for families and society more broadly:
Taking SPL can have various financial implications beyond just the ShPP rate. It is important to understand these before making decisions.
ShPP is subject to income tax and National Insurance in the same way as normal earnings. Your employer will deduct tax and NI before paying ShPP to you. The payments appear on your payslip.
Your employer must continue to make pension contributions during paid SPL, calculated based on your normal full salary rather than just the ShPP amount. However, your own employee contributions are typically based on the ShPP you actually receive, which may reduce your pension contribution during this period.
You continue to accrue your full annual leave entitlement during SPL. This can result in a significant amount of holiday building up — especially for long SPL periods. Discuss with your employer when this leave will be taken.
ShPP counts as income for Universal Credit purposes. If you receive Universal Credit, your payments will be adjusted to account for ShPP. The childcare element of Universal Credit can help with childcare costs when you return to work.
52 weeks of leave are associated with each birth. After the compulsory 2-week maternity leave (4 weeks for factory workers), 50 weeks of SPL can be shared between both parents. Of these 50 weeks, 37 are paid at the ShPP rate (£184.03/week or 90% AWE) and 13 are unpaid.
Shared Parental Pay (ShPP) for 2025/26 is £184.03 per week or 90% of the parent's average weekly earnings, whichever is lower. This is the same rate as the SMP flat rate. It is subject to income tax and National Insurance.
Yes. Both parents can take SPL simultaneously. This allows both parents to be at home with the baby at the same time. During overlapping leave weeks, both parents can claim ShPP (subject to their individual eligibility), effectively doubling the household's ShPP income for those weeks.
Continuous SPL is a single unbroken block and is a statutory right — your employer cannot refuse it. Discontinuous (fragmented) SPL involves separate blocks with work in between — for example, 4 weeks off, then back to work, then 4 more weeks. Discontinuous SPL requires your employer's agreement and can be refused (though many employers will accommodate it).
Both parents must individually meet eligibility criteria. The mother needs 26 weeks' continuous employment by the end of the 15th week before the due date, earnings above the LEL (£123/week), and entitlement to SMP/MA. The partner needs to have worked 26 of the 66 weeks before the due date and earned an average of £30+/week in 13 of those weeks. Both must still be employed at the start of each SPL period.
You must give at least 8 weeks' notice before each period of SPL, in writing. The notice must state the start and end dates. The mother must also formally curtail their maternity leave first. Your employer can request evidence of eligibility, including your partner's employer details and the child's birth certificate.
ShPP counts as income and will affect means-tested benefits such as Universal Credit. Holiday continues to accrue during SPL. Employer pension contributions during paid SPL are based on your normal full salary. ShPP is taxable and subject to NI. Always check the specific impact on any benefits you receive with a benefits advisor or Citizens Advice.